A photoresist composition which comprises a salt represented by formula (I): wherein Q1 and Q2 each independently represent a fluorine atom or a C1-C6 perfluoroalkyl group, R1, R2 and R3 each independently represent a hydrogen atom or a C1-C10 monovalent aliphatic saturated hydrocarbon group, X1 and X2 each independently represent a single bond, a carbonyl group, or a C1-C10 divalent aliphatic saturated hydrocarbon group where a hydrogen atom can be replaced by a hydroxy group and where a methylene group can be replaced by an oxygen atom, a sulfonyl group or a carbonyl group, A1 represents a C1-C30 organic group, m1 represents an integer of 1 to 4, and Z+ represents an organic cation, and a resin which is hardly soluble or insoluble but soluble in an aqueous alkali solution by action of an acid.